Sale of merchandise on account was made for $$659.$ Cost of goods sold was $$359.$ Write the Journal Entry.

A$.$ Debit COGS $359$; Credit Inventory $359$; Debit Account Receivable $659$; Credit Sales $659$

B$.$ Debit Inventory $359$; Debit COGS $359$; Credit Sales $659$; Credit Account Receivable $659$

C$.$ Debit Account Receivable $659$; Credit Sales $659$; Debit COGS $359$; Credit Inventory $359$

D$.$ Cannot do this journal entry because it does not balance